Suggested link	Volume	Query_No	Finalized_Date
Recognition of late payment surcharge (LPSC) in accounts under Ind AS framework.	43	51	29/01/2024
Accounting for subsidy receivable under Ind AS framework.	44	1	08/04/2024
Accounting treatment of cost of land acquired and cost incurred on construction of staff quarters of polytechnic college under Ind AS framework.	44	2	08/04/2024
Accounting treatment under Ind AS framework of: (i) Grant in lieu of Equity received from promoters of the Company for construction of the project; (ii) Grant for technical assistance; and (iii) Interest free Subordinate Debts received from the Government.	44	3	08/04/2024
Capitalisation of ATS Charges due on Intangible Asset under development (ERP).	44	4	08/04/2024
Accounting treatment of unamortised portion of grant from government/ government agencies under Ind AS framework.	44	5	24/04/2024
Accounting for interest-free subordinate debts under Ind AS framework.	44	6	24/04/2024
Accounting Treatment of Shareholder’s Loan provided to Joint Venture Company under Ind AS framework.	44	7	24/04/2024
Classification of the Project as Inventory or Investment Property under Ind AS framework.	44	8	24/04/2024
Accounting for transition in the project upon transfer of rights and obligations of the erstwhile consortium to a new company by way of Government Decree.	44	9	03/06/2024
Recognition and presentation of non-refundable upfront fee/premium for development of hydro electric project under Ind AS framework.	44	10	03/06/2024
Classification and Presentation of accrued wages and salaries to employees under Trade Payables or Provisions (Current).	44	11	03/06/2024
Consolidation of the financial statements of a Section 8 Company with the Sponsor Company.	44	12	21/06/2024
Recognition of revenue from installation and maintenance services under AS framework.	44	13	21/06/2024
Classification of ‘Provision for doubtful debts no longer required written back’ as ‘Other Income’ or ‘Other Operating Revenue’.	44	14	11/07/2024
Accounting for leasehold land and applicability of Ind AS 116.	44	15	01/08/2024
Presentation of interest income on Balance Annuity Payment (60% of completion cost) from grantor under Ind AS framework.	44	16	01/08/2024
Accounting treatment of disputes as per Ind AS 37, ‘Provisions, Contingent Liabilities and Contingent Assets’.	44	17	20/08/2024
Accounting treatment of expenditure relating to cost of metro connectivity not owned by the Company, which is compulsorily required to be incurred for implementation and development of Exhibition-cum-Convention Centre (ECC) Project, under Ind AS framework.	44	18	28/08/2024
Accounting treatment of sale of fertilizers and related subsidy under Ind AS framework.	44	19	28/08/2024
Accounting for rectification of interest earned on fixed deposits made out of surplus funds erroneously accounted for as income for certain earlier years, under AS framework.	44	20	06/09/2024
Accounting treatment of infrastructural development cost incurred by an entity, under Ind AS framework.	44	21	06/09/2024
Accounting treatment and classification of sales bills discounting, under Ind AS framework.	44	22	06/09/2024
Consolidation of accounts of a joint venture company under Ind AS framework.	44	23	04/10/2024
Accounting treatment for Customer Acquisition Cost under AS framework.	44	24	04/10/2024